If an Alabama resident accepts employment in a foreign country for a definite or indefinite period of time with the intent of returning to the U.S., the individual remains an Alabama resident and all income, wherever earned, is subject to Alabama income tax. This is true even if the taxpayer leaves no property in Alabama.

Ala. Dept. of Rev., Form 40 Booklet.

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = No. Use form 4868A